Research On Risk Control Of "Two Funds" In Y Construction Enterprise

In recent years,with the downward pressure of the domestic economy,the contradiction between supply and demand in some industries has become increasingly prominent,especially in state-owned construction enterprises.While the scale of operation is constantly expanding,the scale of "two funds" of enterprises continues to rise,and the ratio of "two funds" also exceeds the standard stipulated by the State-owned Assets Supervision and Administration Commission.The increase of "two funds" is greater than the increase of income.With the continuous improvement of infrastructure construction in all provinces,the competition among state-owned construction enterprises is becoming increasingly fierce.The increase of the "two funds" ratio not only affects the capital turnover rate,but also restricts the improvement of the enterprise’s operating ability and profitability.At present,the risk control of "two funds" has become an urgent problem to be solved in the management of state-owned construction enterprises.Sasac issued "on the central enterprises to take up" two gold "special cleaning related issues notice",ordered state scrutiny "two gold" stock,take active measures,and according to the actual circumstance of company special operation plan,effectively restrain company "two gold" size,reduce the risk of "two gold",improve the efficiency of "two gold" turnover.In this paper,theoretical deductive method is adopted to screen and sort out the theoretical literature and research results of accounts receivable and inventory research at home and abroad.By referring to the relevant feasible research results of Y construction enterprise,theoretical basis and research ideas are provided for the research of this paper.Secondly,this paper analyzes the financial data of Y construction enterprise by means of ratio analysis,questionnaire survey and other methods,and finds that Y enterprise has problems in the risk management process of "two funds",such as imperfect credit mechanism(in advance),outstanding business measurement and settlement problems(in the process)and ineffective inventory inventory(after).Analyze and study the causes of "two gold" management problems in Y construction enterprise.Finally,suggestions are put forward for the whole process of risk management and control of "two funds" in Y construction enterprise before,during and after the event.In the aspect of prior management and control of the "two funds" in Y Company,the paper puts forward measures such as including the two funds into the enterprise management index assessment system at all levels and improving the performance evaluation indexes of the "two funds".In terms of the management and control of the "two funds" affairs of Y Company,it is proposed to promote financial business,improve the information transmission mechanism,strengthen the budget management of the "two funds",and take measures such as risk early warning.In terms of post-management and control of the "two funds" of Y Company,measures such as debt-for-equity swap,factoring financing and asset securitization are proposed.